[Analysis] shows that in certain respects, the plan actually gets more regressive over time. The tax cuts for the four lower-income quintiles basically shrivel up and disappear by 2027, with the two lowest quintiles ultimately seeing either a tax hike or no change, while the middle and fourth see the tax cut dwindle away to almost nothing. By contrast, in 2027, the top one percent sees an average tax cut of more than $30,000, and the top 0.1 percent sees an average tax cut of more than $200,000 — more than double what it was in 2019, and a good deal more than it was in 2025.Why does this happen? Because the Senate plan front-loads the benefits for lower- and middle-income groups. It cuts individual income taxes for all groups and gives lower-income groups various tax preferences, but those things are temporary, and expire after 2025. But three things remain permanent: The individual mandate repeal; a new inflation metric that continues pushing people into higher tax brackets; and the corporate tax rate remains at 20 percent, down from 35 percent.